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Shown below are comparative balance sheets for Sheffield Company. Additional information: 1. Net income for 2022 was $55,800. 2. Depreciation expense was $20,400. 3. Cash dividends of $23,400 were declared and paid. 4. Bonds payable amounting to $30,000 were redeemed for cash $30,000. 5. Common stock was issued for $25,200 cash. 6. No equipment was sold during 2022. 7. Land was sold for its book value. Prepare a statement of cash flows for 2022 using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. 45,000, or in parenthesis e.g. (45,000)). Sheffield Company Statement of Cash Flows $ Adjustments to reconcile net income to $ (3) 0